Account-book



(No Model.) V

- E. B. HUTOHINSON.'

. Account Book. N ,2 7- Patented Jan. 4,1881.

WITNESSES: INVBNTOR:

ATTORNEYS.

' NITED STATES EDWIN B. HUTOHINSON, OF DETROIT, MICHIGAN.

ACCOUNT-BOOK.

SPECIFICATION formingpart of Letters Patent No. 236,227, dated January 4, 1881.

Applicationfiled November 17,1880. (No model.)

To all whom it may concern:

Be it known that I, EDWIN B. HUTGHIN- SON, of Detroit, in the county of Wayne and State of Michigan, have invented 'a new and useful Improvement in Account-Books, of which the following is a specification.

' The object of my invention is to save time and work in making up trial-balances from a ledger; and the invention relates specially. to books known astria1-balance books, into which the ledger accountsand headings are copied whenever the ledger is to be balanced. Usually a trial-balance is made every month, and consequently most of the ledger headings or names must be copied every month, and all of them more or less frequently, which involves considerable time and labor, that are saved with my improved book.

My invention consists in a book bound with half-leaves, that are ruled for an index, and fitted with a removable pad provided with leaves'ruled in columns for account-totals, arranged for two or more balances, which pad, when in place, forms, with the bound halfleaves, a complete trial-balance book, into which the headings or names can be copied on the bound portion and the accounts carried out upon the pad-leaves for two or more balances and the pad renewed by another when exhausted, all with but one entry of the names or headings.

In the accompanyingdrawings, forming part of this specification, Figure l is a face view of. my improved book as opened, the pad being partially broken away to show the holdingclasp. Fig. 2 is a face view of the open book with the pad removed. Fig. 3 shows the pad. separately. Fig. 4 is .a perspective view of the clasp used for holding the pad, and Fig. 5 is detail section on line x 00 of Fig. 1.

Similar letters of reference indicate sponding parts.

A is the book, consisting of stiff covers, in which the half-leaves b are bound to form the permanent portion of the book. There may be any number of leaves 1), according to the size of the ledger the book is used with, and lines are ruled on the front side in the manner of an index.

B is the pad, composed of leaves 0, attached together at their upper ends and to a stiff backing, (1, so that they open from the bottom edges upward. This pad is attached to the cover a by spring-clips c, which may be of any suitable construction. As shown, they are simply strips of metal bent in U form and hold the cover a and backing d between their ends.

The pad B is of a width to fill out the space between the edges of half-leaves b and the outer edge of cover a, or nearly so. Theleaves c are ruled horizontally to correspond with the index portion, and vertically in columns for debit and credit entries, arranged for one, two,

' or more balances.

With the pad in place, as shown and described, the book is complete for use in making trial-balances. The ledger-headings will be entered on the leaves I) and the amount carried out upon the pad. For the next balance the amounts will be carried out into the second set of vertical columns, additional names being added to the index, as necessary.

For the next balance, if the pad is only arranged for two, the pad is removed, a blank one put in place, and the index serves as before.

This construction furnishes a simple and complete book for the purposes named, by'the use of which a large amount of time and labor will be saved The book is adapted for use for purposes other than making trial-balances when successive entries are to be made under the same set of names.

Having thus described my invention, I claim as new and desire to secure by Letters Patent 1. The account-book consisting of ruled half-leaves b, bound in covers a, and pad B, of ruled leaves 0, attached removably to one cover, substantially as and for the purposes set forth.

2. The combination, in account-books, with the book A, having half-leaves Z2, of pad B, having stiff backing d, and the clips 6, substantially as shown and described.

EDWIN BURTON HUTCHINSON.

Witnesses: V

W. W. COLLIER, GEORGE D. HARRIS. 

